LBExamSource
Construction and Building Contractors, Publication 9
How the sales and use tax falls on a contractor: consumer or retailer, materials or fixtures, and what each kind of contract does to the answer.
This is not law
Department guidance on the sales and use tax a construction contractor owes: when the contractor is the consumer of the materials it installs and when it is the retailer of the fixtures it sells, what a lump-sum contract and a time-and-material contract each mean for the tax, and how a job for the United States or for an exempt organization is treated. It is not law: it explains the Revenue and Taxation Code and the sales and use tax regulations, and those carry the rule. Every rate and threshold in it belongs to the edition on its cover.
- Cited as
- Construction and Building Contractors, Publication 9
- Pages
- 40
- Official copy
- PDF from the publisher
Why the wording is not on this page
The wording belongs to its publisher, State of California, so this page carries what the document is, which edition it is, and a link to the official copy. Reproducing it here would put a second copy of somebody else's document on the internet, and a second copy is the one that goes stale.
How a question cites it
A citation naming this document carries the publication number and the page number, an exact quote, and the anchor of the page it is on, which counts the pages of the file and not the numbers printed on them. Every claim a question makes about it is checkable in the copy linked above.